Abstract: An abrasive elastic material composed of an abrasive fixedly bonded to an elastic substrate and the process for producing this material and conforming it into the various shapes needed for its use with power tools and the like. The material can be used on any of a wide variety of mechanical abrading devices, and has the advantages of conforming to irregular surfaces, resisting ripping and tearing, reducing vibration, allowing more subtlety in the application of pressure with the abrading surface and prolonged useful life.